- 3 - A. Petitioners’ Background Petitioners are husband and wife. Susan L. Reimer (Mrs. Reimer) has had a lifelong passion for horses. Her parents have owned horses since her early childhood, and she had a pony at the age of 3. During high school, Mrs. Reimer entered her first horse show competition through participation in a 4-H program. Mrs. Reimer has continued to ride horses on her own since her early adulthood. At the time of petitioners’ marriage, approximately 32 years ago, Mrs. Reimer owned her own horse. Mrs. Reimer was a preschool teacher during the years in issue. J. Michael Reimer (Mr. Reimer) holds a bachelor’s degree in business administration. He also completed some postgraduate courses, although he does not hold a graduate degree. During college, he completed approximately 16 hours of accounting courses. In 1989, Mr. Reimer began working for Recticel Foam Corporation as vice president of sales and marketing. When the corporation was bought in 1990, his position was terminated. Mr. Reimer, while seeking new employment, learned of a company called National Safety Associates (NSA), which privately marketed air and water filters. This activity will be described in detail below. In order to earn more income, Mr. Reimer looked for full- time employment. In the fall of 1991, Mr. Reimer was hired as an automobile salesman for Borg Pontiac. He worked for Borg Pontiac until September 1993 when he again changed employment to VillagePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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